Home  Journals  International Accounting  21(219) - 2012 June

Tax privileges for subjects of small and medium-sized businesses

Available online: 30 May 2012

Subject Heading: Taxation

JEL Classification: 

Small and medium business is allocated with the legislation of the majority of the developed countries as the special subject of state regulation. Thus, the state policy is under construction on a creating an enabling environment principle for development of small and medium business, especially in those activities which give the maximum social and economic effect. In order to realization of such policy creation of special tax privileges, preferences and eases is provided. However, in Russia the quantity of tax privileges for subjects of business is insignificant that doesn't promote development of small and medium business.

Keywords: small and medium business, tax benefit, legislation, public policies, criteria for SMES

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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